Plánování a vyhodnocování provozních nákladů společnosti

Abstract

The thesis “Planning and Evaluation of Operating Costs of the Company” analyzes budgeting processes in the company Regionální centrum Olomouc s.r.o. In the theoretical part, the thesis is a compilation of scientific literature on the subject of budgeting, costs and calculacions. The practical part presents an analysis of the present state of budgeting within the company and proposes possible adjustments, leading towards implementation of effective budgeting procedures and their control.